Bovine Grain Split Upper Leather for Safety Shoes

This is full-grain upper leather made from bovine grain splits, with a unit surface area not exceeding 28 square feet, prepared after tanning for use in manufacturing safety footwear. It falls under HTS 4107.12.10 as upper leather from whole hides and skins of bovines, ideal for durable shoe uppers requiring high abrasion resistance. The leather is chrome-tanned and finished without hair, distinguishing it from parchment-dressed or heading 4114 types.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.12.20Higher: 37.4% vs 35%

If unit surface area exceeds 28 square feet

Larger bovine grain splits are classified separately in the same heading but different subheading based on size threshold.

4107.19.10Same rate: 35%

If from splits other than grain splits

Non-grain splits from whole hides fall under a different subheading within 4107.12 for bovine upper/lining leather.

4114.10.00Higher: 38.2% vs 35%

If made into finished articles like shoe uppers

Chapter notes exclude leather of heading 4114, which covers chamois-finished or metallic-coated leather, but finished footwear parts may shift there.

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Import Tips & Compliance

Verify unit surface area documentation does not exceed 28 sq ft per hide to avoid reclassification to larger split categories

Provide tanning process certificates confirming post-tanning preparation and absence of hair for chapter 41 compliance

Label clearly as 'upper leather' with bovine origin to prevent misclassification as lining or other leather types

Related Products under HTS 4107.12.10

Equine Grain Split Lining Leather for Dress Shoes

High-quality lining leather from equine grain splits, unit surface area ≤2.6 m², tanned and finished for inner linings in premium dress shoes. Classified under HTS 4107.12.10 for equine leather further prepared after crusting, without hair, suitable for comfort linings. It meets the whole hide grain split criteria excluding hair-on or reversible tanning per chapter notes.

Buffalo Grain Split Upper Leather for Work Boots

Durable upper leather from buffalo grain splits of whole hides, surface area not over 28 sq ft, chrome-tanned for rugged work boots. HTS 4107.12.10 applies to bovine (including buffalo) leather prepared after tanning, without hair, for upper applications. Excludes raw hair-on hides per chapter note (c).

Bovine Calf Grain Split Lining Leather for Handbags

Soft lining leather from young bovine (calf) grain splits, ≤28 sq ft, finished post-tanning for luxury handbag interiors. Falls under HTS 4107.12.10 as prepared bovine leather from whole hides, grain splits, for lining use, without hair or wool.

Equine Hide Grain Split Upper Leather for Belts

Premium full-grain upper leather from equine whole hide grain splits, unit area ≤2.6 m², tanned for belt manufacturing. HTS 4107.12.10 covers such prepared equine leather without hair, distinguishing from chapter 43 dressed hides.

Buffalo Grain Split Lining Leather for Wallets

Flexible lining leather from buffalo grain splits of whole hides, surface <28 sq ft, post-tanned for wallet interiors. Classified in HTS 4107.12.10 for buffalo (bovine) prepared leather, excluding composition types per schedule definition.

Bovine Steer Grain Split Upper Leather for Orthopedic Shoes

Specialty upper leather from steer grain splits, ≤28 sq ft, finished for orthopedic footwear needing flexibility and support. HTS 4107.12.10 for prepared bovine whole hide grain splits used as upper leather, post-tanning without splits exceeding size.